Effective sound absorption is crucial in environments like schools and hospitals. This study evaluates open-pore polyurethane foam and perforated onyx panels, which attenuate noise via distinct mechanisms: porous materials convert sound energy to heat through viscous and thermal losses, while perforated panels use resonant behaviour for energy dissipation. The impact of hole geometries and panel orientations on the sound absorption coefficient and noise reduction coefficient was investigated using COMSOL Multiphysics 6.0 for finite element analysis and ISO 10534-2 compliant impedance tube experiments. Six perforated panel configurations were 3D-printed with varying hole diameters and backed by a 24 mm polyurethane foam layer. Both ‘forward’ and ‘reverse’ configurations were assessed. A tapered hole from 4 mm to 2 mm showed the highest sound absorption across the 100–4000 Hz range, with a noise reduction coefficient of 0.444, excelling in both orientations. Reverse designs generally performed less, underscoring the importance of hole geometry and orientation. Experimental results aligned with FEA simulations, validating the computational model. This study elucidates sound absorption mechanisms of porous and perforated materials, providing a validated framework for material selection in noise-sensitive settings and highlighting 3D-printing’s potential in noise control.